The conventions and rules are made

The conventions and rules are made logical and consistent by being based on premises and concepts that have been developed from existing practice. However, such concepts as realization, matching, accrual basis, and cost allocations can be defined only in term of precise rules, because they do not have real-world counterparts.

結果 (中文) 1:

公约和规则是做逻辑和一致的基于房地和经历了从现有实践的概念。然而，可以只中术语的精确规则，定义实现、 匹配、 权责发生制基础和成本分摊这种概念，因为他们并没有真正世界同行。

結果 (中文) 2:

该公约和规则由是基于已经从现有的实践中发展前提和概念作出合乎逻辑的和一贯的。然而，这样的概念实现，匹配，权责发生制，并且成本分配只能以精确的规则术语进行定义，因为它们不具有真实世界的对应。

結果 (中文) 3:

公约和规则是合乎逻辑和一致的前提和概念，已开发从现有的实践。然而，这些概念的实现，匹配，权责发生制，成本分配，只能定义在长期的精确规则，因为他们没有现实世界的同行。